Which group is credited with laying the groundwork for real property taxation in the Philippines in 1901?

The Americans are credited with laying the groundwork for real property taxation in the Philippines in 1901. This was a significant time in Philippine history as it marked the transition from Spanish colonial rule to American governance following the Spanish-American War. The American administration introduced various reforms, including a formal system of taxation.

When they established a new tax framework, they aimed to create a more organized and efficient way of taxing real properties, which had previously been subject to the inconsistent practices of the Spanish colonial authorities. The Americans implemented the Property Tax Law, which set official assessments and standardized the way properties were taxed, ultimately leading to the system that would be further developed and shaped into the current taxation structure.

This move not only formalized property taxation but also represented broader efforts by the American government to instill an administrative framework in the country during their colonial rule.